ERISA Advisory Opinions

A Service Provided by Niedweske Barber, P.C.

Opinions by Subject

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Index | T-U

		TAX DEFERRED ANNUITY
76-112A		as constituting employee pension benefit plan
98-03A		TAXPAYER RELIEF ACT OF 1997
		TAX-SHELTERED ANNUITY ARRANGEMENTS
94-30A		as constituting employee pension benefit plan
94-30A		DOL guidance on the topic of (29 CFR 2510.3-2)
94-30A		application of regulatory standards to particular fact pattern
94-30A		employer involvement so limited such as to constitute neither establishment nor maintenance of plan
94-30A		grace periods
94-30A		DOL generally does not grant
94-30A		ministerial duties, performance of merely
		TAX TREATMENT
94-05A		church plans, DOL suggestion with respect to
95-08A 95-09A 95-12A 95-21A		DOL taking no position on
		TEACHERS INSURANCE & ANNUITY ASSOCIATION-COLLEGE RETIREMENT EQUITY FUND (TIAA-CREF)
94-30A		in-service withdrawals
76-96A		not exempt from funding requirements
94-27A		TELEPHONE OR VOICE RESPONSE SYSTEM
		10 PERCENT LIMITATION
79-56A 87-03A		generally
75-89		profit sharing plans
79-27A		qualifying employer securities held as of December 31, 1978
		TERMINATED PENSION PLAN
82-66A		application of reporting and disclosure standards to (defined benefit plan)
80-09A		assets not required to be distributed in accordance with IRC Sec. 4044
		TERMINATED PLAN
80-26A		distribution of assets
		TERMINATION OF EMPLOYER CONTRIBUTIONS
75-16		as not, in and of itself, constituting termination of the plan
		TERMINATION OF EMPLOYMENT
75-62A		participant's right to payment upon
76-79A		prior to becoming vested
76-50A		prior to completion of year of service
		TERMINATION OF PENSION PLAN
95-24A		based on mass withdrawal of participating employers
		TEXAS UNCLAIMED PROPERTY STATUTE
		see UNCLAIMED PROPERTY STATUTES index heading
		THEOLOGICAL SEMINARY
94-18A		as church plan
		THIRD PARTY ADMINISTRATOR
		see CLAIMS RECORDS index heading
		THOROUGHBRED HORSES, OWNERS AND TRAINERS OF
		see TRADE OR PROFESSION index heading
		TIAA-CREF
		see TEACHERS INSURANCE & ANNUITY ASSOCIATION-COLLEGE RETIREMENT EQUITY FUND index heading
		TITLE I OF ERISA
83-55A		elements of coverage
		see also COVERAGE series of index headings
95-27A		generally
99-04A		TITLE II OF ERISA
97-26A 99-04A		TITLE IV OF ERISA
95-24A		administered by Pension Benefit Guaranty Corporation (PBGC)
		see also MULTIEMPLOYER PENSION PLAN AMENDMENTS ACT OF 1980 index heading
		see also WITHDRAWAL LIABILITY index heading
92-13A		TOP HAT EXEMPTIONS
98-02A		TOP HAT PLAN
76-100		particular pension plan not constituting
		TRADEMARKS
82-36A		sale of, prohibited transactions provisions implicated by
81-88A 95-22A		TRADE OR BUSINESS
		TRADE OR BUSINESS UNDER COMMON CONTROL
		see EMPLOYEE LEASING index heading
		TRADE OR PROFESSION
95-01A		circumstances under which plan sponsored by as not covered by ERISA
95-01A(FN3)		prior DOL guidance with respect to
95-01A		thoroughbred horses, owners and trainers of
98-01A		TRAINING PROGRAMS
76-103		collectively-bargained plan's hiring of union negotiator to conduct training programs
76-103		prohibited transactions
76-103		statutory exemptions
		TRANSFER OF ASSETS FROM WELFARE PLAN TO PENSION PLAN
84-01A 84-02A		prohibited transactions
		TRANSFER OF CLAIMS RECORDS FROM OLD THIRD PARTY ADMINISTRATOR TO NEW THIRD PARTY ADMINISTRATOR
		see CLAIMS RECORDS index heading
		TRANSFER OF EXCESS FUNDS FROM ONE ERISA PLAN TO ANOTHER
93-15A 93-16A 93-18A		fiduciary standards implicated by
		TRANSFER OF FUNDS FROM PENSION PLAN TO WELFARE PLAN
85-40A		prohibited transaction (as not constituting)
		TRANSFER OF PLAN ASSETS FROM ONE ACCOUNT TO ANOTHER
79-79A		prohibited transactions
78-25A		TRANSFER OF STOCK BETWEEN PLAN AND PLAN SPONSOR IN EXCHANGE FOR CASH AND PROMISSORY NOTES OF PLAN SPONSOR
		TRANSITION POLICY
00-12A		insurance company general accounts
		TRAVEL ACCIDENT INSURANCE PROGRAM
79-69A		as constituting employee welfare benefit plan
		TRAVEL BENEFITS
81-39A		as not covered by ERISA
		TRAVEL INSURANCE
77-71A		program as not constituting employee welfare benefit plan
		TREASURY, SECRETARY OF
95-26A 96-08A 97-23A		certain responsibilities transferred to Secretary of Labor
		TREATMENT OF DRUG AND ALCOHOL ABUSE, STRESS, ANXIETY, AND DEPRESSION
88-04A		as constituting employee welfare benefit plan
82-26A		TRUST AND BROKERAGE SERVICES
		TRUST COMPANY
80-59A		not constituting a fiduciary
		TRUSTEE
85-41A 99-17A		lifetime terms of appointment
85-41A		as violating fiduciary standards
80-58A		payments to
80-58A		of per diem allowance in lieu of actual-expense reimbursement
80-58A		statutory exemptions to prohibited transaction provisions
99-17A		removal for cause
		TRUSTEE SERVICES
82-62A		as possible violation of prohibited transactions provisions
		TRUST FUNDS
94-37A(FN1)		Railway Labor Act
94-37A		requirements with respect to trust funds not subject to Labor Management Relations Act of 1947
94-37A(FN1)		discussion of
94-37A(FN1)		case law
94-37A(FN1)		requirement that certain trust funds, in order to receive employer contributions, comply with certain provisions of the Labor Management Relations Act of 1947
94-37A(FN1)		including equal employer and union representation in the administration of the fund
		TRUST REQUIREMENTS
80-20A		generally
76-35A 79-32A		proposed regulatory exemption
		TUITION EXPENSE AND REFUND PROGRAMS
98-05A		unfounded
94-41A		UNCLAIMED BENEFITS
		UNCLAIMED PROPERTY STATUTES
		California law
		preempted by ERISA
79-30A		discussion of
94-41A(FN2)		prior DOL guidance regarding (AO 79-30A)
		Illinois law
		preempted by ERISA
94-41A(FN2)		prior DOL guidance regarding (AO 78-32A)
		New York law
		preempted by ERISA
94-41A(FN2)		prior DOL guidance regarding (AO 83-39A)
		preemption
94-41A(FN3)		case law discussing
		Texas
94-41A		discussion of state statutory provision
94-41A		preempted by ERISA
99-05A		UNDERWRITER EXEMPTION
		UNEMPLOYMENT BENEFITS
79-89A		as constituting an employee welfare benefit plan
		UNEMPLOYMENT, PROVIDING BENEFITS IN THE EVENT OF
84-42A		arrangement not providing
79-03A		as constituting employee welfare benefit plan
92-01A		UNFUNDED DUES-FINANCED WELFARE PLAN UNDER 29 CFR SEC. 2520.104-26
		UNFUNDED PROGRAMS
98-05A		status under Title I
		UNFUNDED SCHOLARSHIP PROGRAMS
94-14A		DOL guidance with respect to
		UNINSURED DEFINED BENEFIT PENSION PLAN IN EFFECT ON JANUARY 1, 1974
75-39		as constituting employee pension benefit plan
75-39		amortization of unfunded past service liability over 40 years
		UNITED STATES, MANAGEMENT AND CONTROL OF ASSETS OUTSIDE THE JURISDICTION OF COURTS OF
80-73A		regulatory exception
		UNITED STATES CATHOLIC CONFERENCE
94-36A		reference to
93-01A 93-03A 94-08A 94-09A 94-16A		tax exemption letter issued to as covering particular church organization
		UNIT VOTING BY PLAN TRUSTEES
92-11A		as not prohibited by ERISA
		UNRELATED TRADES OR BUSINESSES
94-05A 94-16A		generally
		see also CHURCH PLAN index heading
		URBAN COUNTY, KENTUCKY
94-21A		as political subdivision of Kentucky
		USE OF PROCEEDS FROM THE SALE OF STOCK ACQUIRED WITH A LOAN TO REPAY THE LOAN
93-35A		application of 29 CFR Sec. 2550.408b-3(e)